China - Budgetary policy and intergovernmental fiscal relations (Vol. 2 of 2) : Annexes

Repott No. 11094-CHA China Budgetary Policy and Intergovernmental Fiscal Relations Volume II Annexes July 28, 1993 Country Operations Division China and Mongolia Department East Asia and Pacific Regional Office FOR OFFICIAL USE ONLY .~~~~ ~ ~~~ ~ ~ ~ ~ ~ ~ ~~ ~ ... . .0 . 4 ThJ downeVha a esttctd dstrHb"ioiv and may be used by recipients "- nIy in theperformance of the 'r offia d"ties. Its con,t a"y not otherwise sftnk authorization.- )  - 108 - AN= 1.1 CLASSIFICATION ANM DEFINIIION OF BUDGETARY ACCOUN1TS A. CIA IcAnoN OF BtIGzrARY AccoUNTS REENEE (15 Categos) EXNDURE 9 Caegories) 1. industry and Commerce Tax 1. Capital Constuction 2. Customs Dues 2. Technical Upgrading & Renovation 3. Agriculture, Livestock and Arable 3. Simple Construction Land Utilization Tax 4. Geological Survey 4. SOEs Income Tax S. R&D 5. SOEs Adjutment Tax 6. Working Captal 6. SOEs Profit Remittazn 7. Agicl tProducdon 7. SOEs Planned Losses (Subsidy) 8. Administrative Expenses for 8. Key Construction Fund i.r Energy & Agriculture, Forestry, Water Communications Conservation & Meteorological 9. BoSowiang Department (Extension) 10. Special-Pumoe Fund 9. Adinistrative Expenses for Industry 11. Recovery of Capital Construction & Commications (rransport) Funds 10. Adminiive Expenses for 12. Other Commerce 13. National Budget Adjusument Fund 11. Urban Maintnance IA